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That is a different story ... you will sell your personal residence on which you can use the exclusion.  Then live in the rental for at least 2 years on which you can again use the personal residence exclusion EXCEPT the depreciation taken in the past must first be recaptured first at a rate no to exceed 25%   and then any profit above the recapture can be excluded.   Either way the depreciation must be recaptured ... it cannot be avoided.

 

 

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